The Performance Section of Principles Underlying an Audit Conducted in Accordance

Multiple Choice

The Performance section of Principles Underlying an Audit Conducted in Accordance with GAAS states that for auditors to obtain reasonable assurance, they need to do all of the following except:

A) make sure all audit team members have adequate training.
B) obtain sufficient appropriate audit evidence.
C) identify and assess risks of material misstatement.
D) determine and apply appropriate materiality levels.